Circular No. 82/2026/TT-BTC on standards for duty-free business places and duty-free business

CIRCULAR

ON STANDARDS FOR DUTY-FREE BUSINESS PLACES AND DUTY-FREE BUSINESS

Pursuant to Customs Law No. 54/2014/QH13, amended and supplemented by Law No. 90/2025/QH15;

Pursuant to the Government’s Resolution No. 66.17/2026/NQ-CP on reduction and amendment of conditional business lines;

Pursuant to the Government’s Resolution No. 66.18/2026/NQ-CP on delegation of jurisdiction, reduction and simplification of administrative procedures and business conditions;

Pursuant to Government’s Decree No. 29/2025/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Finance of Vietnam, amended and supplemented by Decree No. 166/2025/ND-CP;

At the request of the Director of the Customs Department;

The Minister of Finance promulgates a Circular on standards for duty-free business places and duty-free business.

Chapter I

 GENERAL PROVISIONS

Article 1. Scope

This Circular provides for standards for duty-free shops and management of duty-free business activities; and the connection of data and surveillance camera footage of duty-free goods.

Article 2. Regulated entities

1. Duty-free business enterprises.

2. Customs authorities and customs officials.

3. Other relevant organizations and individuals.

Article 3. Interpretation of terms

For the purposes of these Circular, terms below are construed as follows:

1. Duty-free business place refers to a location where imported goods or domestically produced goods are stored, sold, and delivered to entities eligible to purchase duty-free goods in accordance with the law. Duty-free business places include:  include duty-free shops, duty-free warehouses, and pickup counters.

2. Bonded zone at a seaport or an inland waterway port where goods exported, imported, or in transit, or persons exit or enter; an international airport; an international intermodal railway station; or an international land border checkpoint (hereinafter referred to as “bonded zone”) refers to a separately designated and secured area within the border checkpoint area, located after the exit procedure area.

3. Restricted area of an international airport (hereinafter referred to as “restricted area”) refers to a separately designated and secured area within the international terminal area, located after the entry procedure area and before the customs procedure area.

Chapter II

STANDARDS FOR DUTY-FREE BUSINESS PLACES AND DUTY-FREE BUSINESS

Article 4. Standards for duty-free business places

1. Location standards for duty-free shops, duty-free warehouses, and pickup counters

a) Duty-free shops and duty-free warehouses shall be located within bonded zones of international land border checkpoints, international intermodal railway stations, seaports, or inland waterway ports where goods exported, imported, or in transit, or persons exit or enter; within bonded zones and restricted areas of international airports; within domestic areas; and within other areas permitted to establish duty-free business places as prescribed by laws.

b) Pickup counters shall be located within bonded zones of international land border checkpoints, international intermodal railway stations, seaports, international airports, or inland waterway ports where goods exported, imported, or in transit, or persons exit or enter.

2. Standards for equipment and technology to ensure customs inspection and supervision

A duty-free business place must have:

a) An information technology system to ensure the management, storage, and extraction of electronic data of receipt and dispatch of goods and duty-free goods buyers. The system must be connected online with the customs electronic data processing system.

b) A 24/7 surveillance camera system that is connected online to customs authorities, capable of monitoring window areas, doorways, and all positions in the duty-free shop/warehouse/pickup counter. Recorded footage must be extractable, retrievable, and retained for at least 06 months.

Article 5. Notification of operation, expansion of contiguous area, reduction, relocation, and transfer of ownership of duty-free business places

1. An enterprise wishing to commence operations, expand contiguous space, reduce space, relocate, or transfer ownership of a duty-free business place shall self-declare and notify the regional Sub-department of Customs using Form No. 01 in the Appendix attached hereto via the Customs web portal (under the section of online public services).

2. Within 10 working days from the date of receiving the enterprise’s notification via the Customs web portal (under the section of online public services), the regional Sub-department of Customs shall cooperate with the Customs Department and the applicant to conduct the connection and data exchange between the IT system and the customs electronic data processing system; and cooperate with the applicant to conduct surveillance camera data exchange and draft a record to determine whether the place meets the standards prescribed in Article 4 hereof.

If the satisfies the required standards, the applicant shall self-declare its eligibility for duty-free business according to Form No. 02 in the Appendix attached hereto and submit it to the regional Sub-department of Customs via the Customs web portal (under the section of online public services).

Upon receiving the self-declaration, the regional Sub-department of Customs shall send a written notice to the Customs Department to update information and issue a warehouse location code.

If the fail to satisfy the required standards, the applicant shall rectify and complete the standards specified in Article 4 hereof; send a notice to the customs authority for inspecting the data/footage connection and exchange (applicable to standards specified in Clause 2 Article 4 hereof). The applicant shall then self-declare its eligibility for duty-free business according to Form No. 02 in the Appendix attached hereto and submit it to the regional Sub-department of Customs via the Customs web portal (under the section of online public services) for warehouse location code issuance.

3. Within 10 working days from the date of successful submission in accordance with Clause 1 of this Article, if the regional Sub-department of Customs offers no opinion, the enterprise shall self-declare its eligibility for duty-free business according to Form No. 02 in the Appendix attached hereto and submit it to the regional Sub-department of Customs via the Customs web portal (under the section of online public services) and put its warehouse, shop, or pickup counter into operation.

Article 6. Temporary suspension of duty-free business operations

1. Cases of temporary suspension

a) Temporary suspension upon request of the enterprise;

b) Temporary suspension of goods receipt and dispatch of warehouses/shops in the cases where the enterprise fails to maintain the standards specified in Article 4 of this Circular or where the regional Sub-department of Customs conducts an inspection and the enterprise fails to meet the declared standards;

2. For temporary suspension prescribed in point a Clause 1 of this Article

a) An enterprise wishing to temporarily suspend duty-free business operations shall send a written notice to the regional Sub-department of Customs using Form No. 01 in the Appendix attached hereto via the Customs web portal (under the section of online public services).

b) During the temporary suspension period of the duty-free business place, if the enterprise wishing to continue duty-free business operations, it shall send a written notice on resumption of operations (made using Form No. 01 in the Appendix attached hereto) to the regional Sub-department of Customs via the Customs web portal (under the section of online public services).

c) Upon receiving the written notice of temporary suspension or resumption of operations from the enterprise, the regional Sub-department of Customs shall report it to the Customs Department for monitoring.

3. For temporary suspension prescribed in point b Clause 1 of this Article.

a) The customs authority shall issue a written notice of temporary suspension of goods receipt and dispatch of warehouses/shops and send it to the enterprise upon detecting that the duty-free business place fails to meet the prescribed standards or where the regional Sub-department of Customs conduct an inspection and the enterprise fails to meet the declared standards;

b) The enterprise shall rectify non-compliant standards within 06 months from the date of notice. If the enterprise fails to rectify within this period, it shall submit a suspension notice (made using Form No. 01 in the Appendix attached hereto) to the regional Sub-department of Customs via the Customs web portal (under the section of online public services).

c) Upon successful rectification, the enterprise shall submit a written notice of operation resumption (made using Form No. 01 in the Appendix attached hereto) to the regional Sub-department of Customs via the Customs web portal (under the section of online public services).

d) The enterprise shall cooperate with the customs authority to conduct data connections, draft a record, and self-declare its eligibility of for duty-free business in accordance with Clauses 2 and 3, Article 5 hereof.

4. During the temporary suspension period, the enterprise must preserve the intact condition of all inventories. The Customs authority shall monitor the quantity of inventory and shall not perform customs procedures for goods receipt and dispatch of the place. If the period for storage of temporarily imported goods in Vietnam has expired, the enterprise shall follow procedures for handling of goods whose storage period has expired in accordance with regulations.

5. Upon expiration of the temporary suspension period, if the enterprise fails to submit a notice of resumption of operations or continued temporary suspension, the customs authority shall continue monitoring remaining inventory and shall not perform customs procedures for goods receipt and dispatch of the place. If the period for storage of temporarily imported goods in Vietnam has expired, the enterprise shall follow procedures for handling of goods whose storage period has expired in accordance with regulations.

Article 7. Termination of duty-free business operations

1. When an enterprise no longer wishes to conduct duty-free business, it shall:

a) Handle inventory at the duty-free business place in accordance with applicable laws.

b) Submit a written notice of termination of duty-free business (using Form No. 01 in the Appendix attached hereto) to the regional Sub-department of Customs via the Customs web portal (under the section of online public services).

c) Upon receiving the written confirmation of the completion of inventory handling from the regional Sub-department of Customs, declare the termination of duty-free business operations using Form No. 02 in the Appendix hereto and submit it to the regional Sub-department of Customs via the Custom web portal (under the section of online public services).

2. The regional Sub-department of Customs shall:

a) Within 10 working days of receiving enterprise’s notice via the Customs web portal (under the section of online public services), inspect the inventory handling at the duty-free business place in accordance with this regulations.

b) If the inventory handling is completed, confirm such completion via the Customs web portal (under the section of online public services).

If the inventory handling is incomplete, provide guidance for the enterprise to handle the inventory in accordance with applicable laws;

c) Based on the termination notice of the enterprise, notify the Customs Department of the termination of duty-free business operations to update the customs electronic data processing system.

Chapter III

IMPLEMENTATION

Article 8. Responsibilities of enterprises

The enterprise shall:

1. Be held accountable for information provided to customs authorities and retain documents proving compliance with standards when submitting notices on operation, expansion of contiguous area, reduction, relocation, transfer of ownership, temporary suspension, or termination of duty-free business operations in accordance with this Circular; comply with other regulations on duty-free business operations.

2. Ensure the continuous operation of IT system and customs surveillance cameras as prescribed in Clause 2, Article 4 hereof and provide camera footage to customs authorities upon request. In case of a malfunction in the IT system or customs surveillance cameras requiring rectification, immediately notify the customs authority managing the duty-free business place for appropriate supervisory and management measures.

3. Exercise other rights and perform other obligations in accordance with customs laws and relevant specialized regulations.

Article 9. Responsibilities of customs authorities

1. The Customs Department shall:

a) Develop and operate the customs electronic data processing system;

b) Provide guidance connection and data exchange between the enterprise’s IT systems and the customs electronic data processing system in accordance with Clause 2 Article 5 hereof;

c) Update information on duty-free business places and issue warehouse location codes for duty-free business places;

d) Promulgate data exchange standards between customs authorities and duty-free business enterprises.

dd) Conduct inspections of duty-free business places based on risk management principles or upon detecting signs of violations.

2.  Regional Sub-departments of Customs shall:

a) Monitor, support, and guide duty-free business enterprises during their operations;

b) Regularly supervise duty-free business places, periodically (every 03 or 06 months) inspect the compliance with self-declared standards of enterprises; in case of non-compliance, request the enterprise to temporarily suspend operations and rectify;

c) Notify the Customs Department in accordance with Articles 5, 6, 7 of this Circular.

3. Customs authority managing the duty-free business enterprise shall:

a) Perform customs procedures and supervise duty-free goods after the enterprise self-declares its eligibility for duty-free business.

b) Organize supervision of operations of duty-free business places via surveillance camera systems and the customs electronic data processing system based on risk management principles. handle violations in accordance with applicable laws upon detection.

Chapter IV

IMPLEMENTATION PROVISIONS

Article 10. Effect

This Circular comes into force from July 01, 2026.

Article 11. Transitional provisions

1. Duty-free business places approved and operating prior to the effective date of this Circular may continue operating without submitting any operational notifications. Enterprises shall be held accountable for maintaining and ensuring compliance with the standards prescribed in Article 4 hereof.

2. Duty-free business places approved prior to the effective date of this Circular that undergo expansion of contiguous area, reduction, relocation, transfer of ownership, temporary suspension, or termination shall comply with the provisions of this Circular./.